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Title of Article

UNCONVENTIONAL APPROACH TO DETERMINING THE BREAK-EVEN LEVEL OF COMPONENT MANUFACTURING FOR LARGE-SCALE AUTOMOBILE PRODUCTION


Issue
2
Date
2012

Article type
UDC
338.242
Pages
238-242
Keywords
 


Authors
Salmina Natalya Aleksandrovna
Nizhegorodskiy gosuniversitet im. N.I. Lobachevskogo

Salmin Pavel Sergeevich
Nizhegorodskiy gosuniversitet im. N.I. Lobachevskogo; Volzhskaya gosudarstvennaya akademiya vodnogo transporta, N. Novgorod


Abstract
We propose a new approach to determining the break-even level of component production at a large automobile plant. Our analysis is based on the relationship of sales revenues, costs and profits. These relations form the basic model of financial activities that can be used for short-term planning and evaluation of alternative solutions.

File (in Russian)